Large terminologies tend to contain many inconsistencies on different linguistic levels. Mostly the multilingual inconsistencies are discussed for translation means, but monolingual inconsistencies introducing different variants of the same term cause already a large amount of problems during manual or automatic use of the terminology. The present article concentrates on monolingual inconsisten...

Achieving a strong and efficient monetary cycle is of great importance and necessity due to the dependency of corporates on banks in Iran. Owing to the importance of cash management in firms, this study assesses the impact of bank health on Cash flow sensitivity of cash of listed corporates on Tehran Stock Exchange (TSE) by analyzing 102 firms which have received facilities from 20 active Irani...

green architecture, or green design, is an approach to building that minimizes harmful effects on human health and the environment. the “green” architect or designer attempts to safeguard air, water, and earth by choosing eco-friendly building materials and construction practices. so, green architecture is building and structure design philosophy that aims at minimal use of non-renewable and/or...

this study empirically examines whether managers manipulate reported income through the timing of sales of long-lived assets and investments. several empirical implications of the income-smoothing and debt-equity hypothesis in the context of asset sales were tested. the findings are consistent with the timing of asset sales by managers so that the recognized accounting income from these sales s...